Please show me how to calculate Adjusted Cost of Goods Sold, Gross Profit and Net income (loss) from Operations. Thank you for your help!

Lamonda Corp. uses a job order cost system. On April 1, the accounts had balances as shown in the T-accounts below: The following transactions occurred during April: (a) Purchased materials on account at a cost of $136,000. (b) Requisitioned materials at a cost of $122,000, of which $28,000 was for general factory use. (c) Recorded factory labor of $155.000, of which $24,000 was indirect. (d) Incurred other costs: Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $44,000 26,000 15,000 30,000 24,000 (e) Applied overhead at a rate equal to 135 percent of direct labor cost. ( Completed jobs costing $375,000. (9) Sold jobs costing $402,000 (h) Recorded sales revenue of $500,000. 5. Prepare Lamonda's April income statement. Include any adjustment to Cost of Goods Sold neede | $ 500,000 60,000 LAMONDA CORP Income Statement For the Month of April Sales Revenue Cost of Goods Sold Beginning Finished Goods Inventory Plus: Cost of Goods Manufactured Less: Ending Finished Goods Inventory Unadjusted Cost of Goods Sold Less: Overapplied Manufacturing Overhead Adjusted Cost of Goods Sold Gross Profit Accounts Payable Net Income (Loss) from Operations 375,000 33,000 402,000 44,850 59,000 Required: 1. & 2. Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April Beg. Bal. Raw Materials Inventory 25,000 136,000 122,000 (b) Beg. Bal. (a) Work in Process Inventory 55,000 94,000 375,000 131,000 176,850 End. Bal. 39,000 End. Bal. 81,850 Manufacturing Overhead Beg Bal Finished Goods Inventory 60.000 375,000 402,000 (9) Beg. Bal. 176,850 (e) @BEI 28,000 24,000 End. Bal. 33,000 26,000 30,000 24,000 End, Bal. Cost of Goods Sold Sales Revenue Beg Bal. Beg Bal 402,000 500,000 (h) End. Bal. 402,000 End Bal 500,000 End. Bal. 44,850 Cost of Goods Sold Sales Revenue Beg. Bali Beg. Bal. 402,000 500,000 in) End. Bal. 402,000 End. Bal. 500,000 Selling and administrative expenses Beg Bal. rid) End. Bal. 44,000 15,000 59,000 3-a. Compute over- or underapplied manufacturing overhead. Manufacturing Overhead Overapplied by 44,850